Managerial Accounting Research: Relevance Versus Elegance?
Posted: 7 Aug 1995
This paper examines the impact of the Ford Foundation's business school reform efforts in the 1950s and the early 1960s on the nature of managerial accounting research. I find a significant change in the literature along the line suggested by the reformers. The business school reformers expected the initial effects of the reform movement to be limited to a few select universities however my results indicate the initial effects were more widespread than they expected. The results provide a historical perspective on recent criticisms of managerial accounting research. By increasing academic respectability managerial accounting researchers may have increased the gap between research and practice while closing the gap between business school academics and their colleagues in other academic disciplines.
JEL Classification: M41
Suggested Citation: Suggested Citation